# The Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008, Paragraph 15: Compensation for past directors


The directors’ remuneration report must contain details of any significant award made in the relevant financial year to any person who was not a director of the company at the time the award was made but had previously been a director of the company, including (in particular) compensation in respect of loss of office and pensions but excluding any sums which have already been shown in the report under paragraph 7(1)(d).

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Source: https://www.legislation.gov.uk/ukdsi/2008/9780110806303/schedule/8/paragraph/15 (the official version)
Page: https://openlegislation.uk/draft-large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/schedule-8/paragraph-15
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.